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2019 (11) TMI 1122 - AT - Central ExciseCENVAT Credit - input services - GTA Services - the service used for removal of goods wherein the sale is on FOR basis - HELD THAT:- The fact is no under dispute and all the documents related to the said fact has been submitted before the original authority which has been taken into consideration - As per the facts, the sale is on FOR basis, freight was borne by the appellant for clearance of the goods and the same is included in the assessable value on which excise duty is discharged. Under the same set of facts this Tribunal in the case of Ultratech Cement vs CCE Kutch [2019 (2) TMI 1487 - CESTAT AHMEDABAD] after considering the Hon’ble Supreme Court judgment in the case of Ultratech Cement [2018 (7) TMI 1574 - SC ORDER] allowed the credit. Appeal allowed - decided in favor of appellant.
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